"Required Attachments. The required attachments (Annexes “B1 to B5”) and accompanying schedules shall be submitted to the LTD/RDO or AABs located within the territorial jurisdiction of the LTD/RDO where the taxpayer is registered.

Taxpayers who electronically filed shall also submit a copy of electronically filed ITR with Filing Reference Number (RFN) thru eFPS facility or an email Tax Return Receipt Confirmation and a copy of electronically filed ITR thru eBIRForms facility, together with the required attachments within fifteen (15) days from the deadline of filing or date of electronic filing of the return whichever comes later.

Illustrations

Date of Electronic Filing

Deadline of filing

Deadline of Submission of Attachments

14 February 2017

17 April 2017

2 May 2017

17 April 2017

17 April 2017

2 May 2017

18 April 2017 (Late filing)

17 April 2017

3 May 2017

28 April 2017(Late filing)

17 April 2017

15 May 2017 (13 May is the 15th day of which falls on a Saturday)

The Summary Alphalist of Withholding Tax (SAWT) using the Data Entry Module of the BIR shall be emailed to esubmission@bir.gov.ph, if applicable.”

You may access the full version of the Circular through the BIR website.